PROPERTY TAXES

Anoka County, public safety improvements and equipment, Minn. Law 2023 c 64 art 3 s 30

Assisted living facilities, exemption, Minn. Law 2023 c 64 art 3 s 4

Certificates of rent paid, owners or managing agents, duties, Minn. Law 2023 c 64 art 18 s 4

Class 1a property, homestead market value exclusion, Minn. Law 2023 c 64 art 3 s 20

Class 1b property

Homestead declarations, filing, Minn. Law 2023 c 64 art 3 s 21

Homestead market value exclusion, Minn. Law 2023 c 64 art 3 s 20

Class 2a property, revisor's correction, Minn. Law 2023 c 25 s 153

Class 2b property, revisor's correction, Minn. Law 2023 c 25 s 153

Class 2c property, revisor's correction, Minn. Law 2023 c 25 s 153

Class 3a property, generally, Minn. Law 2023 c 63 art 2 s 4

Class 4d property

Community land trust property, Minn. Law 2023 c 64 art 3 s 18

Homestead market value exclusion, Minn. Law 2023 c 64 art 3 s 20

Low-income rental property, Minn. Law 2023 c 64 art 3 s 15 to 2023 c 64 art 3 s 17, 2023 c 64 art 4 s 32

Conforming changes, Minn. Law 2023 c 63 art 2 s 5

Cooperative districts (schools), leases, levies for payment, Minn. Law 2023 c 55 art 8 s 13

Counties

Iron Range counties, Minn. Law 2023 c 64 art 6 s 7

Probation officer costs, Minn. Law 2023 c 52 art 17 s 4

Surveys to restore United States survey corners, Minn. Law 2023 c 62 art 2 s 110

Credits, school building bond agricultural credit, revisor's correction, Minn. Law 2023 c 25 s 153

Defenses or objections, petitions for, proof of service, Minn. Law 2023 c 64 art 15 s 7

Definitions

Metropolitan Revenue Distribution Act, Minn. Law 2023 c 64 art 3 s 31, 32

Property Tax Refund Act, Minn. Law 2023 c 1 s 20, 2023 c 64 art 3 s 25, 2023 c 64 art 16 s 5

Economic development authorities, certification, Minn. Law 2023 c 64 art 12 s 11

Exemptions

Child care facilities, revisor's correction, Minn. Law 2023 c 25 s 152

Generally, Minn. Law 2023 c 64 art 6 s 1

Independent School District 745 (Albany), Minn. Law 2023 c 64 art 3 s 34

Indian Tribe property

Pharmacy, revisor's correction, Minn. Law 2023 c 25 s 151

Qualifications, Minn. Law 2023 c 64 art 3 s 3

Solar energy systems, Minn. Law 2023 c 64 art 3 s 2

Taconite production property, Minn. Law 2023 c 64 art 6 s 1

Home rule charter cities, capital equipment, Minn. Law 2023 c 64 art 12 s 6

Housing and redevelopment authorities, certification, Minn. Law 2023 c 64 art 12 s 8

Indian Tribe property, pharmacy, exemptions, revisor's correction, Minn. Law 2023 c 25 s 151

Interest, delinquent taxes, Minn. Law 2023 c 64 art 15 s 8

Levy limits, school districts, community education, Minn. Law 2023 c 55 art 11 s 2

Mahnomen County, city, and Independent School District, Shooting Star Casino trust conversion, Minn. Law 2023 c 63 art 2 s 28, 2023 c 64 art 4 s 23

Metropolitan agricultural preserves, deferred taxes, Agricultural Property Tax Law, Minn. Law 2023 c 64 art 3 s 7

Metropolitan Council, transit capital improvement program bonds, Minn. Law 2023 c 68 art 4 s 89

Northwest Minnesota Multicounty Housing and Redevelopment Authority, Minn. Law 2023 c 64 art 3 s 33

Personal property taxes, exemptions, Indian tribe property, revisor's correction, Minn. Law 2023 c 25 s 151

Port authorities, certification, Minn. Law 2023 c 64 art 12 s 9, 10

Property tax statements, farm workers, restricted drivers' licenses, application requirements, Minn. Law 2023 c 68 art 5 s 34

Property taxes payable, assessment year, Minn. Law 2023 c 64 art 16 s 5

Rates, schedules and tables, Minn. Law 2023 c 64 art 4 s 2

Refunds

Additional refund, Minn. Law 2023 c 64 art 7 s 18

Conforming changes, Minn. Law 2023 c 64 art 7 s 4 to 2023 c 64 art 7 s 6, 10 to 13, 17, 19 to 22, 24, 25, 31

Definitions, Minn. Law 2023 c 64 art 7 s 14 to 2023 c 64 art 7 s 16, 31

Income, coronavirus-related distributions, Minn. Law 2023 c 1 s 29

Inflation adjustment, Minn. Law 2023 c 64 art 4 s 3

Proof of claims, Minn. Law 2023 c 64 art 4 s 23

Schedules and tables, Minn. Law 2023 c 64 art 4 s 2

Temporary increase, Minn. Law 2023 c 64 art 4 s 30

Regional library systems, aid, Minn. Law 2023 c 55 art 9 s 10

Renters credit, certificates of rent paid, Minn. Law 2023 c 64 art 7 s 26

School building bond agricultural credit, amount, revisor's correction, Minn. Law 2023 c 25 s 153

School districts

Adults with disabilities program, Minn. Law 2023 c 55 art 11 s 7

Capital expenditures, Minn. Law 2023 c 64 art 12 s 2

Community education, Minn. Law 2023 c 55 art 11 s 2, 7

Leases or rents, payment, Minn. Law 2023 c 55 art 8 s 13

Local optional revenue, Minn. Law 2023 c 55 art 1 s 12

Long-term facilities maintenance revenue

Generally, Minn. Law 2023 c 55 art 8 s 1, 5 to 7

Nonschool facilities adjustment, Minn. Law 2023 c 55 art 8 s 17

Referendum renewal, Minn. Law 2023 c 55 art 1 s 25

Safe schools revenue, Minn. Law 2023 c 55 art 8 s 15

Senior citizens' property tax deferral program, see SENIOR CITIZENS PROPERTY TAX DEFERRAL PROGRAM

Statutory cities, certificates of indebtedness, capital equipment acquisition, Minn. Law 2023 c 64 art 12 s 7

Tax notices

Contents, Minn. Law 2023 c 64 art 3 s 22, 23

Costs, Minn. Law 2023 c 64 art 3 s 24

Towns, certificates of indebtedness, Minn. Law 2023 c 64 art 12 s 3

Watershed districts, project tax levies, Minn. Law 2023 c 64 art 3 s 1